EFTA Document EFTA01366395

will constitute "qualified dividends- that will be subject to tax at the maximum tax rate accorded to long-term capital gains. It is unclear whether the redemption rights with icapect to the common stock described in this prospectus may prevent a U.S. holder from satisfying the applicable holding period requirements with respect to the dividends received deduction or the preferential tax rate on qualified dividend income, as the cam may be. Gain or Loss on Sale, Taxable Exchange or Other Tax